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Quantitative and structural incidences of the main fiscal-budgetary discretionary measures implemented since 2018

Author

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  • Ionel LEeonida

    (Centre for Financial and Monetary Research “Victor Slãvescu”, Romanian Academy)

Abstract

The objective of the paper is to evaluate the possible incidences of the main discretionary fiscal-budgetary measures implemented since 2018 at national level in terms of the size of some categories of tax and parafiscal revenues and of categories of expenditure subject to changes, including the conventional budget deficit compared to the previous situation, but also similar situations in the Member States of the European Union. We consider the main fiscal-budgetary discretionary measures implemented since January 1, 2018: the passage of social contributions from employers to employees; reducing the tax rate on personal revenue from 16% to 10% and implementing Law 153/2017 of 28 June 2017 on the remuneration of staff paid from public funds.

Suggested Citation

  • Ionel LEeonida, 2019. "Quantitative and structural incidences of the main fiscal-budgetary discretionary measures implemented since 2018," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, vol. 8(1), pages 20-29, April.
    • Handle: RePEc:sdb:social:v:8:y:2019:i:1:p:20-29
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    More about this item

    Keywords

    Discretionary measures; tax revenues; structure of tax revenues;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence

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